2017 (12) TMI 1493

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.... basis in the vehicles having contract carriage permit under tour operator service. The Department, after issuance of show-cause notice, demanded service tax amounting to Rs. 3,89,94,528/- covering the period 01/04/2005 to 31/03/2010. The adjudicating authority took the view that the service rendered by the appellant is classifiable under tour operator service and liable to payment of service tax. Aggrieved by the impugned order, the present appeal as well as stay application has been filed. 2. With the above background, we heard Shri M.S. Srinivasa, learned advocate and Shri Parashivamurthy, learned Dy. Commissioner(AR) for the Revenue. 3. The learned counsel brought to our notice that Notification No.20/2009-St dt. 07/07/2009 was is....

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....t, we note that the services of the type rendered by the appellant have been exempted from payment of service tax vide Notification No.20/2009. This notification has further been amended to give retrospective effect as per Section 75 of the Finance Act, 2011. The retrospective benefit has been granted for the period with effect from 01/04/2000. In the light of these legal developments, we are of the view that the demand of service tax made on the activities carried out by the appellant is not justified. We find that similar issue has come up before this Tribunal in the case of A. Manimegalai [2014(33) STR 412 (Tri. Chennai)], wherein the Tribunal has observed as follows:- 2. Today, when the matter was called, the learned counsel fo....